Faculty Work
Publications written by faculty and staff in the Department of Accounting at the University of Northern Iowa.
Submissions from 2026
From Automation to Augmentation: GenAI’s Role in Promoting Students’ Cognitive and Ethical Development, Arif Perdana, Vijayakumar Bharathi S, and W. Eric Lee
Submissions from 2025
Cultivating Engaged Audit Teams: The Effect of the Lead Audit Partner’s Leadership Behaviors, Gabriel Dickey, Joseph Ugrin, and J. Lee Whittington
Does "Say on Pay" Work? Evidence from Forced CEO Turnover and Compensation Committee Members Turnover, Wikil Kwak, Xiaoyan Cheng, Xiao Song, and Huishan Wan
Effects of Ethics and Culture on One's Trust in Cryptocurrencies: An Inter-country Configurational Analysis, Arif Perdana, W. Eric Lee, Chu Yeong Lim, Gary Pan, and Poh Sun Seow
Robotic Process Automation at Top Accountants: An Adaptable Case Designed to Evaluate Processes and Create Bots with Various Levels of Complexity, Nishani Edirisinghe Vincent, Amanuel F. Tadesse, and Amy J. Igou
Submissions from 2024
The Power of Homeownership: The Case for Iowa Heartland Habitat for Humanity, Esha Jayswal, Joseph Ugrin, Disa Cornish, Brent Buhr, and Ali Parrish
The Interactive Effects of Strategy Communication and Report Integration on Investors' Reactions to Corporate Social Responsibility Measures, Lei Wang and Lei Dong
Submissions from 2023
Equity Misvaluation and Debt Markets, May Xiaoyan Bao, Aaron Crabtree, Marc Morris, and Huishan Wan
Digital Futures For Accountants, Amy Igou, Daniel J. Power, Sandra Brosnan, and Ciara Heavin
Effects Of Experiential Service Learning In Improving Community Engagement Perception, Sustainability Awareness, And Data Analytics Competency, W. Eric Lee and Arif Perdana
Reprint Of: Effects Of Experiential Service Learning In Improving Community Engagement Perception, Sustainability Awareness, And Data Analytics Competency, W. Eric Lee and Arif Perdana
Prototyping And Implementing Robotic Process Automation In Accounting Firms: Benefits, Challenges And Opportunities To Audit Automation, Arif Perdana, W. Eric Lee, and Chu Mui Kim
Exploring the Complex Relationships Between Factors That Affect Employee Cyberloafing Using a Novel Approach: Findings from Fuzzy-Set Qualitative Comparative Analysis, Mengmeng Song, Farveh Farivar, Joseph C. Ugrin, Jinnan Wu, Fang Wang, and Lin Liu
Submissions from 2022
Public Policy And Broader Applications For The Use Of Text Analytics During Pandemics, Dan Bumblauskas, Amy Igou, Salil Kalghatgi, and Cole Wetzel
An Empirical Evaluation Of Future Auditors In The U.S.A. And India Using The Trifurcated Dimensions Of Trait Professional Skepticism, Gabriel Dickey, R. Greg Bell, and Sri Beldona
The Joint Effect Of Supervisor Influence And Investor Perspective: Unintended Consequences On Assessing Accounting Estimates, Lei Dong, Lei Wang, and Wen Wen Chien
Submissions from 2021
The Impact Of Procedural And Distributive Justice On Satisfaction And Manufacturing Performance: A Replication Of Lindquist (1995) With A Focus On The Importance Of Common Metrics In Experimental Design, Tim Lindquist and Alexandra Rausch
Labor Unemployment Insurance And Accounting Conservatism, Yixin Liu, Huishan Wan, and Yilei Zhang
From Enfant Terrible To Problem-Solver? Tracing The Competing Discourse To Explain Blockchain-Related Technological Diffusion, Arif Perdana, W. Eric Lee, and Alastair Robb
Do Deterrence Mechanisms Reduce Cyberloafing When It Is An Observed Workplace Norm? A Moderated Mediation Model, Mengmeng Song, Joseph Ugrin, Man Li, Jinnan Wu, Shanshan Guo, and Wenpei Zhang
Curvilinear Performance Effects Of Social Cyberloafing Out Of Class: The Mediating Role As A Recovery Experience, Jinnan Wu, Wenjuan Mei, Joseph Ugrin, Lin Liu, and Fang Wang
Cyberloafing Research 1997-2019: A Citation-Based Literature Review, Jin Nan Wu, Mengmeng Song, Joseph C. Ugrin, Lin Liu, and Tingting Zhu
Submissions from 2020
Female Leadership In Corporate Social Responsibility Reporting: Effects On Writing, Readability And Future Social Performance, Maretno A. Harjoto, Indrarini Laksmana, and W. Eric Lee
Director Friendships With The CEO: Are They Always A Threat To Director Integrity?, Carolyn Strand Norman, Anna M. Rose, Jacob M. Rose, and Joseph C. Ugrin
Preparing For The Robots: A Proposed Course In Robotic Process Automation, Nishani Edirisinghe Vincent, Amy Igou, and Mary B. Burns
The Bright And Dark Sides Of Social Cyberloafing: Effects On Employee Mental Health In China, Jinnan Wu, Wenjuan Mei, Lin Liu, and Joseph C. Ugrin
Submissions from 2019
‘‘Alexa, Write An Audit Opinion’’: Adopting Intelligent Virtual Assistants In Accounting Workplaces, Mary B. Burns and Amy Igou
Communication Activities In The 21st Century Business Environment, Dale Cyphert, Corrine Holke-Farnam, Elena N. Dodge, W. Eric Lee, and Sarah Rosol
Submissions from 2018
Fin48 And Income Tax-Based Earnings Management: Evidence From The Deferred Tax Asset Valuation Allowance, Mark P. Bauman and Cathalene Rogers Bowler
Value Relevance Of Customer-Related Intangible Assets, Mark P. Bauman and Kenneth W. Shaw
Talk The Talk Or Walk The Walk? An Examination Of Sustainability Accounting Implementation, W. Eric Lee and Amy M. Hageman
Submissions from 2017
Smart Maintenance Decision Support Systems (SMDSS) Based On Corporate Big Data Analytics, Daniel Bumblauskas, Douglas Gemmill, Amy Igou, and Johanna Anzengruber
Big Data Analytics: Transforming Data To Action, Daniel Bumblauskas, Herb Nold, Paul Bumblauskas, and Amy Igou
Exposing Students To Environmental Sustainability In Accounting: An Analysis Of Its Impacts In A US Setting, W. Eric Lee, Rachel N. Birkey, and Dennis M. Patten
Submissions from 2016
Balance Sheet Classification And The Valuation Of Deferred Taxes, Mark P. Bauman and Kenneth W. Shaw
Vistabeans Coffee Shop Data Analytics Teaching Case, Amy Igou and Martin Coe
Submissions from 2015
Use Of Discretionary Environmental Accounting Narratives To Influence Stakeholders: The Case Of Jurors’ Award Assessments, W. Eric Lee and John T. Sweeney
Submissions from 2014
Forecasting Operating Profitability With Dupont Analysis Further Evidence, Mark P. Bauman
An Analysis Of Critical Accounting Estimate Disclosures Of Pension Assumptions, Mark P. Bauman and Kenneth W. Shaw
Yours, Mine, Or Ours: Tax-Related Decision Responsibility Of Married Couples, Carol M. Fischer, Timothy J. Rupert, and Martha L. Wartick
A Multigroup Analysis Of Students' Intention To Major In Accounting Before, During, And After The Recession: Emergence Of A Professional Ethics Perception, W. Eric Lee and Dennis Schmidt
A Test Of U.S. Versus Germanic European Ethical Decision-Making And Perceptions Of Moral Intensity: Could Ethics Differ Within Western Culture?, Alexandra Rausch, Tim Lindquist, and Monica Steckel
Submissions from 2013
The Adequacy Of Fixed Asset Disclosures Under U.S. GAAP, Mark P. Bauman
Performance In Upper-Level Accounting Courses: The Case Of Transfer Students, Dennis Schmidt and Martha Wartick
Submissions from 2011
The Usefulness Of Contingent Claims Analysis In Predicting Corporate Credit Ratings, Mark P. Bauman
Issues In Lessor Accounting: The Forgotten Half Of Lease Accounting, Mark P. Bauman and Richard N. Francis
Submissions from 2010
Valuation Consequences Of Regulatory Changes In Revenue Recognition: Evidence From Advertising Barter Sales, Christine C. Bauman, Mark P. Bauman, and Somnath Das
Assessing Service-Learning Outcomes For Students Participating In Vita Programs, Anne L. Christensen, Dennis Schmidt, and Priscilla S. Wisner
Submissions from 2009
Journal Of Management Accounting Research: Content And Citation Analysis Of The First 20 Years, Tim M. Lindquist and Gerald Smith
Submissions from 2008
Market Valuation Of Accrual Components, Rick Francis
Submissions from 2007
Proportionate Consolidation Versus The Equity Method: Additional Evidence On The Association With Bond Ratings, Mark P. Bauman
How Much Help, Is Too Much Help? An Experimental Investigation Of The Use Of Check Figures And Completed Solutions In Teaching Intermediate Accounting, Tim M. Lindquist and Lori Mason Olsen
Submissions from 2006
Stock Option Compensation And The Likelihood Of Meeting Analysts' Quarterly Earnings Targets, Mark P. Bauman and Kenneth W. Shaw
Submissions from 2005
Gender And Executive Pay In The S&P Mid-Cap And Small-Cap Companies, Celia J. Renner, William F. Bowlin, and Janet M. Rives
Problem-Based Learning: Can It Improve Managerial Thinking?, Gerald F. Smith
Submissions from 2004
Financial Analysis Of Civil Reserve Air Fleet Participants Using Data Envelopment Analysis, William F. Bowlin
Submissions from 2003
A Dea Study Of Gender Equity In Executive Compensation, W. F. Bowlin, C. J. Renner, and J. M. Rives
Assessing The Influence Of Auditing: A Journal Of Practice & Theory: 1985-2000, Jack L. Krogstad and Gerald Smith
Submissions from 2001
Tax Policy And Planning Implications Of Hidden Taxes: Effective Marginal Tax Rate Exercises, Carol M. Fischer, Timothy J. Rupert, and Martha L. Wartick
Educating Future Accountants: Alternatives For Meeting The 150-Hour Requirement, Celia Renner and Margaret Tanner
The Prospects Of Taxpayer Agreement With Aggressive Tax Advice, Dennis R. Schmidt
Submissions from 1999
Doing Business With China: How To Steer Clear Of Dangerous Legal Pitfalls, Steven Landry P., Wai Yee Canri Chan, and Celia J. Renner
Submissions from 1998
Teaching Resource: Using Monopoly Tm And Teams-Gamestournaments In Accounting Education: A Cooperative Learning Teaching Resource, Margaret M. Tanner and Tim M. Lindquist
Submissions from 1997
A Proposal For Designing Employment Contracts For Government Managers, William F. Bowlin
An Experimental Test Of Cooperative Learning With Faculty Members As Subjects, Tim M. Lindquist
Submissions from 1996
Learning With and About Technology, Ronald Abraham
Models And Measures For Efficiency Dominance In Dea - Part I: Additive Models And Med Measures, I. Bardhan, W. F. Bowlin, W. W. Cooper, and T. Sueyoshi
Models And Measures For Efficiency Dominance In DEA - Part II: Free Disposal Hull (FDH) And Russell Measure (RM) Approaches, I. Bardhan, W. F. Bowlin, W. W. Cooper, and T. Sueyoshi
Submissions from 1995
A Characterization Of The Financial Condition Of The United States' Aerospace-Defense Industrial Base, W. F. Bowlin
A Note On The Financial Condition Of Defense Contractors, William F. Bowlin
Assessing The Organizational Fit Of A Just-In-Time Manufacturing System: Testing Selection, Interaction And Systems Models Of Contingency Theory, Frank H. Selto, Celia J. Renner, and S. Mark Young
Submissions from 1993
The Development Of Accounting Standards In The United States And United Kingdom: The Case Of Employers' Accounting For Pension Costs, John B. MacArthur
Submissions from 1988
Some Implications Of Auditor And Client Lobbying Activities: A Comparative Analysis, John B. MacArthur
